State Aid Law and Business Taxation
This book is a compilation of contributions exploring the impact of the European Treaty provisions regarding state aid on Member States’ legislation and administrative practice in the area of business taxation. Starting from a detailed analysis of the Eur
- PDF / 3,824,938 Bytes
- 283 Pages / 439.43 x 683.15 pts Page_size
- 97 Downloads / 164 Views
Isabelle Richelle Wolfgang Schön Edoardo Traversa Editors
State Aid Law and Business Taxation
MPI Studies in Tax Law and Public Finance
Weitere Bnde in dieser Reihe http://www.springer.com/series/10393
MPI Studies in Tax Law and Public Finance Volume 6
Series Editors Kai A. Konrad Wolfgang Sch€ on
Isabelle Richelle • Wolfgang Sch€on • Edoardo Traversa Editors
State Aid Law and Business Taxation
Editors Isabelle Richelle Tax Institute HEC-University of Lie`ge Lie`ge, Belgium
Wolfgang Sch€ on Max Planck Institute for Tax Law and Public Finance Munich, Germany
Edoardo Traversa Faculte´ de droit et de crimonologie Universite´ catholique de Louvain Louvain-la-Neuve, Belgium
ISSN 2196-0011 ISSN 2196-002X (electronic) MPI Studies in Tax Law and Public Finance ISBN 978-3-662-53054-2 ISBN 978-3-662-53055-9 (eBook) DOI 10.1007/978-3-662-53055-9 Library of Congress Control Number: 2016955414 © Springer-Verlag Berlin Heidelberg 2016 This work is subject to copyright. All rights are reserved by the Publisher, whether the whole or part of the material is concerned, specifically the rights of translation, reprinting, reuse of illustrations, recitation, broadcasting, reproduction on microfilms or in any other physical way, and transmission or information storage and retrieval, electronic adaptation, computer software, or by similar or dissimilar methodology now known or hereafter developed. The use of general descriptive names, registered names, trademarks, service marks, etc. in this publication does not imply, even in the absence of a specific statement, that such names are exempt from the relevant protective laws and regulations and therefore free for general use. The publisher, the authors and the editors are safe to assume that the advice and information in this book are believed to be true and accurate at the date of publication. Neither the publisher nor the authors or the editors give a warranty, express or implied, with respect to the material contained herein or for any errors or omissions that may have been made. Printed on acid-free paper This Springer imprint is published by Springer Nature The registered company is Springer-Verlag GmbH Berlin Heidelberg
Preface
In November 2015, the Max Planck Institute for Tax Law and Public Finance, the Universite´ Catholique de Louvain and the Tax Institute of the University of Lie`ge along with Leiden University and the University of Rennes convened two interlinked events in the Palais des Acade´mies in Brussels to discuss fundamental and specific issues of European competition law in the field of fiscal aid. The open conference “Taxation and EU State Aid Law – Current Practice and Policy Issues” was followed by the closed symposium “State Aid Law and Business Taxation: Selected Issues”. This volume consists of papers and presentations delivered in the course of the conference and the symposium. Its goal is to provide the reader with the most current account of where we currently stand with regard to the relationship between “business taxation and state aid law”
Data Loading...
